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SECURITY TITLE BUILDING, INC. v. COMMISSIONER

Docket No. 5662.

5 T.C.M. 636 (1946)

Security Title Building, Inc. v. Commissioner.

United States Tax Court.

Entered July 25, 1946.

Attorney(s) appearing for the Case

W. Joseph McFarland, Esq., and Maynard J. Toll, Esq., 900 Title Insurance Bldg., 433 S. Spring St., Los Angeles 13, Calif., for the petitioner. Byron M. Coon, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies of $1,919.45 and $3,532.54 for the respective years 1941 and 1942. The petitioner puts these deficiencies in issue and claims an overpayment aggregating $6,292.65 for the two years.

The sole question presented to the Court is the proper period over which depreciation on a certain large store and office building located in Los Angeles, California, should be based, the petitioner...

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